THE SO-CALLED MATRICULATION TAX ON BOATS IN SPAIN

Welcome. This website has gathered together some information regarding a subject that worries many boat owners in Spain (apologies if we have inadvertently breached any copyright rules by providing links or publishing extracts or translations - all sources are fully acknowledged) . There appears to be something of a 'crack down' going on, at least in Andalucia.

Please be advised :

• We are not lawyers. We are not Spanish lawyers. This is not a definitive source of information.
• We are as ignorant as you might be and therefore cannot offer any sensible opinion.
• There may be many other sources of information as well as these.
• It is quite possible that other sources of information may contradict or amend what you may find here.
• Whatever the law is, is subject to interpretation and variable enforcement by those in a position so to do.
• English translations of Spanish information are 'machine' translations and are therefore not really English at all.
• This is about ISDMT. ISDMT is not VAT. Nor is it the so-called Wealth Tax. You might be liable for all or one or two or none.
• The edition of the Law in Spanish is from the regional government of Castilla y Leon. We assume it is the same in all the other autonomous regions of Spain.

We welcome your own information and comment. Most of all, we welcome reports of actual situations - what happened and how it happened. Send an email - in confidence if you wish. We can publish what you provide, or an anonymous summary.
Whether the Tax is fair or unfair makes an interesting argument - both points of view are valid - but what we're really interested in, is the Tax in Reality - legally and/or practically.